Article Per Year (5 Year)
p-Index From 2021 - 2026
4.532
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi dan Bisnis Widya Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) LOSARI: Jurnal Pengabdian Kepada Masyarakat Synergy and Society Service Journal Research of Accounting Balance : Jurnal Akuntansi dan Manajemen SENTRI: Jurnal Riset Ilmiah Jurnal Manajemen, Akuntansi, Ekonomi Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Mosaik Hospitaliti
Komang Krishna Yogantara
Universitas Triatma Mulya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
Dampak Akses Modal, Pengelolaan Keuangan, dan Kapasitas Manajemen Terhadap Pengembangan UMKM Penerima Kredit Usaha Rakyat di Kecamatan Kuta Utara Setiana, I Made Riawan; Komang Krishna Yogantara; Gde Herry Sugiarto Asana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.748

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akses modal, pengelolaan keuangan, dan kapasitas manajemen terhadap pengembangan UMKM penerima Kredit Usaha Rakyat (KUR) di Kecamatan Kuta Utara. Penelitian ini dilatarbelakangi oleh kontribusi besar UMKM terhadap perekonomian Indonesia serta tantangan utama yang dihadapi, terutama dalam hal pembiayaan dan manajemen. Penelitian ini bersifat kuantitatif dengan pendekatan korelasional. Data primer dikumpulkan melalui penyebaran kuesioner kepada 93 pelaku UMKM yang aktif menggunakan KUR di Kecamatan Kuta Utara. Teknik pengambilan sampel menggunakan rumus Slovin dan analisis data dilakukan dengan regresi linier berganda menggunakan software SPSS 24. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, akses modal, pengelolaan keuangan, dan kapasitas manajemen berpengaruh signifikan terhadap pengembangan UMKM. Implikasi dari penelitian ini menunjukkan pentingnya peningkatan kapasitas manajerial dan literasi keuangan UMKM agar dana KUR dapat dioptimalkan untuk pertumbuhan usaha yang berkelanjutan. Temuan ini memberikan kontribusi teoritis terhadap literature manajemen UMKM serta rekomendasi praktis bagi lembaga pemberi KUR dan pelaku usaha. This study aims to analyze the effect of capital access, financial management, and managerial capacity on the development of MSMEs receiving People's Business Credit (KUR) in North Kuta District. The study is motivated by the significant contribution of MSMEs to Indonesia's economy and the key challenges they face, particularly in financing and management. This is a quantitative research using a correlational approach. Primary data were collected through questionnaires distributed to 93 active MSME actors who use KUR in North Kuta District. The sample was determined using the Slovin formula, and data were analyzed using multiple linear regression with SPSS 24 software. The results indicate that both partially and simultaneously, capital access, financial management, and managerial capacity significantly influence MSME development. The findings suggest that improving managerial capacity and financial literacy is essential to optimize the use of KUR for sustainable business growth. This study provides theoretical contributions to MSME management literature and practical recommendations for credit providers and entrepreneurs.
Pengaruh Ulasan Online dan Kualitas Pelayanan Terhadap Keputusan Tamu Menginap di Goya Boutique Resort Ubud Yanti, Ni Wayan Novi; Antari, Ni Luh Sili; Yogantara, Komang Krishna
Jurnal Mosaik Hospitaliti Vol. 5 No. 2 (2023): Desember
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jmh.2023.5226

Abstract

The research entitled: Effect of Online Reviews and Service Quality on Guest Decisions to Stay at Goya Boutique Resort Ubud Bali aims to determine the effect of online reviews and service quality on guest decisions to stay at Goya Boutique Resort Ubud Bali and to find out which variables have a dominant influence on guest decisions. stay at Goya Boutique Resort Ubud Bali either partially or simultaneously. Determination of the sample size of respondents using the Solvin formula, so only 95 respondents were used in this study. Meanwhile, data processing using SPSS with multiple regression analysis techniques where the results show that online reviews and service quality have a significant positive influence either partially or simultaneously on the decision of staying guests. The results are based on the results of the T-test that the calculated T value is greater than the T table value so it can be concluded that there is a partially significant effect between Online Reviews on Staying Guest Decisions. After being tested partially by using the T-test, the calculated T value is greater than the T table value so it can be concluded that there is a partially significant effect between Service Quality on Staying Guest Decisions. Meanwhile, the calculated F value is greater than the table F value. So it can be concluded that there is a significant influence, namely Online Reviews and Service Quality on Guest Stay Decisions simultaneously. The variable that has a high influence on the decision of the guest to stay in the service quality variable.
Pengaruh Kompetensi Aparatur Pengelolaan Dana Desa, Peran Perangkat Desa Dan Sumber Daya Manusia, Serta Efektivitas Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Kubutambahan Erawati Dewi, Ni Ketut Mega; Yogantara, Komang Krishna; Sugiarto Asana, Gde Herry
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10182

Abstract

Pengelolaan keuangan yang baik juga memerlukan sistem pengendalian internal (SPI). Sistem Pengendalian Internal (SPI) yang baik dibutuhkan dalam pengelolaan dana desa karena dapat mempengaruhi pengambilan keputusan internal pemerintah desa yang dapat berimplikasi terhadap akuntabilitas pemerintah desa. Mengingat dana yang diberikan oleh pemerintah sangat besar sehingga banyak peluang untuk aparatur desa untuk melakukan kecurangan/fraud.  Tujuan penelitian ini adalah untuk menginvestigasi beberapa faktor yang berpotensi memengaruhi tingkat akuntabilitas dalam pengelolaan dana desa. Jenis dalam penelitian ini adalah jenis kuantitatif, karena penelitian ini disajikan dengan angka-angka.  Hasil Penelitian menunjukkan kompetensi, peran perangkat desa, sumber daya manusia, dan pengendalian internal berpengaruh positif terhadap akuntabilitas pengelolaan dana desa di Kecamatan Kubutambahan.
Pengaruh Pengalaman Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Di Prama Sanur Beach Bali Wirawan, I Made Adhi; Yogantara, Komang Krishna; Poetranto, Wahjoedi Dwi
Jurnal Mosaik Hospitaliti Vol. 5 No. 2 (2023): Desember
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jmh.2023.5223

Abstract

The research entitled: The Effect of Work Experience and Work Discipline on Employee Performance at Prama Sanur Beach Bali aims to determine the effect of work experience, and the effect of work discipline on employee performance at Prama Sanur Beach Bali, either partially or simultaneously. The number of respondents taken is as much as 25% of the number of employees at Prama Sanur Beach Bali as many as 86 employees respondents from 345 employees. Meanwhile, data processing using SPSS with multiple regression analysis techniques where the results show that Work Experience and Work Discipline have a significant positive effect either partially or simultaneously. The result is based on the results of the T-test, it is obtained that the calculated T value is 4.696. This T arithmetic value is greater than the T table value of 1.6627 so it can be concluded that there is a partially significant effect between Work Experience on Employee Performance. After being tested partially by using the T-test, the calculated T value was 5.948, the T calculated value was greater than the T table value of 1.6627 so it could be concluded that there was a partial significant effect between Work Discipline on Employee Performance while the calculated F value of 34.473 the value This calculated F is greater than the F table value of 3.10. So it can be concluded that there is a significant influence, namely Work Experience and Work Discipline on Employee Performance simultaneously.
Pendampingan Penyusunan Rencana Anggaran Belanja (RAB) Bagi POKDARWIS Desa Kuwum Badung Adi, I Ketut Yudana; Asana, Gde Herry Sugiarto; Yogantara, Komang Krishna; Pusparini, Helena Gusti Ayu Putu
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023): Juni 2023
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v5i1.124

Abstract

Kegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Kuwum - Badung. yaitu pendampingan penyusunan rencana anggaran belanja (rab) bagi POKDARWIS desa Kuwum Badung Tujuannya adalah memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) dan melakukan pelaporan pertanggungjawaban keuangannya, sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Setelah dilakukan pengabdian, diperoleh kesimpulan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui dari hasil pretest rata-rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor pastest sebesar 90.  
Motivasi di Balik Keputusan Mahasiswa Akuntansi Melanjutkan ke PPAK: Pengaruh Lingkungan Masyarakat, Pengetahuan Akuntansi, dan Prospek Karir Irwanti, Ni Made Rani Asthiti; Yogantara, Komang Krishna; Clarissa, Sarita Vania
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5797

Abstract

Accounting Professional Education (PPAk) is a strategic pathway to produce competent professional accountants; however, students’ interest in pursuing this program remains relatively low. Data from the Ikatan Akuntan Indonesia (IAI, 2025) indicate that the number of certified professional accountants in Indonesia is still disproportionate compared to industrial demand, creating a competency gap in the accounting profession. This study aims to analyze the influence of the social environment, accounting knowledge, and career prospects on accounting students’ decisions to pursue PPAk at Triatma Mulya University. This research employs a quantitative approach using primary data collected through questionnaires distributed to 46 active seventh-semester accounting students selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The results show that all independent variables have a positive and significant effect on students’ decisions to pursue PPAk. Accounting knowledge has the strongest influence (β = 0.492; t = 5.183; p < 0.001), followed by social environment (β = 0.347; t = 3.779; p < 0.001), and career prospects (β = 0.274; t = 2.545; p = 0.011). The model explains 50.9% of the variance in students’ decisions to pursue PPAk (R² = 0.509; Adjusted R² = 0.474), which is categorized as moderate explanatory power. These findings indicate that students’ decisions are shaped by both internal factors (knowledge competence) and external factors (social influence and perceived career opportunities), with technical accounting understanding emerging as the most dominant determinant. This study implies that higher education institutions should strengthen profession-oriented curricula, expand professional certification exposure, and develop strategic programs such as scholarship schemes and direct job-placement partnerships after PPAk completion to enhance students’ interest in professional accounting education.
Peran Moderasi Ukuran Perusahaan Pada Hubungan Modal Kerja dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan LQ45 Di Bursa Efek Indonesia Noviyanti, Dayu Komang; Yogantara, Komang Krishna; Asana, Gde Herry Sugiarto
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7160

Abstract

Penelitian ini bertujuan menganalisis pengaruh modal kerja dan pertumbuhan penjualan terhadap profitabilitas perusahaan serta menguji peran ukuran perusahaan sebagai variabel moderasi pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia periode 2021–2024. Profitabilitas merupakan indikator penting untuk menilai kinerja keuangan perusahaan dan kemampuan menghasilkan laba dari pemanfaatan aset yang dimiliki. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia. Teknik penentuan sampel menggunakan metode purposive sampling sehingga diperoleh perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan metode regresi moderasi untuk mengetahui hubungan antar variabel penelitian. Hasil penelitian diharapkan mampu memberikan gambaran mengenai bagaimana modal kerja dan pertumbuhan penjualan memengaruhi tingkat profitabilitas perusahaan. Selain itu ukuran perusahaan dipertimbangkan sebagai faktor yang dapat memperkuat atau memperlemah hubungan antara variabel independen dan profitabilitas. Perusahaan dengan pengelolaan modal kerja yang efisien serta pertumbuhan penjualan yang stabil cenderung memiliki kemampuan lebih baik dalam menghasilkan laba. Di sisi lain ukuran perusahaan dapat mencerminkan kapasitas sumber daya dan kekuatan finansial yang memungkinkan perusahaan lebih optimal dalam memanfaatkan peluang pasar dan meningkatkan profitabilitas secara berkelanjutan. Penelitian ini diharapkan memberikan kontribusi teoritis bagi pengembangan literatur akuntansi dan keuangan terkait faktor yang memengaruhi profitabilitas perusahaan. Selain itu hasil penelitian ini juga dapat menjadi referensi bagi investor dan manajemen perusahaan dalam pengambilan keputusan strategis terkait pengelolaan modal kerja dan strategi penjualan perusahaan. Temuan penelitian ini diharapkan mendukung peningkatan kinerja keuangan perusahaan.
Co-Authors Adi, I Ketut Yudana Antari, Ni Luh Sili Artana, I Wayan Arta Aryaningsih, Ni Putu Ayu Dewi , Tiara Kusuma Dewi, Ni Nyoman Sri Rahayu Trisna Dewiwati Sujadi Erawati Dewi, Ni Ketut Mega Gde Herry Sugiarto Asana I Made Aditya Wardana I Nengah Aristana I Putu Adi Widiyana I Putu Agus Suarsana Ariesta Irmawati Irwanti, Ni Made Rani Asthiti Kadek Sri Novi Arsini Komang Fridagustina Adnantara Laksminingsih, Luh Gede Made Laras Oktaviani Luh Gede Made Laksminingsih Made Christin Dwitrayani Made Gede Wirakusuma Made Hedy Wartana Meilyana Putri Setiawan Ni Kadek Bagiani Ni Kadek Catur Septirani Ni Kadek Indah Sari Ni Made Dwi Surya Rahayu Ni Made Ernila Junipisa Ni Nyoman Sri Indah Ratna Gayatri Ni Putu Selin Viantari Noviyanti, Dayu Komang Nurwijayanti Poetranto, Wahjoedi Dwi Prayogi , Putu Agus Pusparini, Helena Gusti Ayu Putu Putra, Gede Agus Wina Putu Agus Prayogi Putu Agus Prayogi Putu Ayu Putri Padmini Sari, Ni Luh Komang Julyanti Paramita Sarita Vania Clarissa Setiana, I Made Riawan Sulistyoadi Joko Saharjo Sulistyoadi Jokosaharjo Tiara Kusuma Dewi Wartana, Made Hedy Wirawan, I Made Adhi Yanti, Ni Wayan Novi